Correspondence 0001628280-23-021281 from LIFECORE BIOMEDICAL, INC. \DE\ (LFCR)
LIFECORE BIOMEDICAL, INC. \DE\
Date: June 7, 2023 · CIK: 0001005286 · Accession: 0001628280-23-021281
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File numbers found in text: 333-271176
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CORRESP 1 filename1.htm Document Lifecore Biomedical, Inc. 3515 Lyman Boulevard Chaska, Minnesota 55318 June 7, 2023 VIA EDGAR AND E-MAIL United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Gregory Herbers Re: Lifecore Biomedical, Inc. Registration Statement on Form S-1 (Registration No. 333-271176) To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-271176) (as amended, the “Registration Statement”) of Lifecore Biomedical, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on June 9, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling J. Ross McAloon at (714) 755-8051. Thank you for your assistance in this matter. Very truly yours, Lifecore Biomedical, Inc. By: /s/ John D. Morberg John D. Morberg Chief Financial Officer cc: James. G. Hall, Lifecore Biomedical, Inc. Darren Guttenberg, Latham & Watkins LLP J. Ross McAloon, Latham & Watkins LLP